Elliot, Woolfe & Rose trades as a Partnership.

The firm is registered to carry on Audit Work in the UK and regulated for a range of Investment Business Activities by the Institute of Chartered Accountants in England and Wales.

Details about our audit registration can be viewed at for the UK under reference number C006878313

If a conflict of interest should arise, either between two or more of our clients, or in the provision of multiple services to a single client, we will take such steps as are necessary to deal with the conflict. In resolving the conflict, we would be guided by the Code of Ethics of The Institute of Chartered Accountants in England and Wales which can be viewed at, Code of Ethics section 220.

The professional rules applicable to the regulated audit work carried out by the firm are the Audit Regulations and Guidance which can be found at and the International Standards on Auditing (UK) at

The firm is subject to the ICAEW Code of Ethics which can be found at For audits the firm is also subject to the APB Ethical Standards at

In accordance with the disclosure requirements of the Provision of Services Regulations 2009, our lead professional indemnity insurer is Nexus Underwriting Limited, located at 150 Leadenhall Street, London, EC3V 4QT. The territorial coverage is worldwide excluding professional business carried out from an office in the United States of America or Canada and excludes any action for a claim brought in any court in the United States of America or Canada.